Part 4 U.K. Employment income: exemptions

Modifications etc. (not altering text)

C1 Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)

Chapter 8 U.K. Exemptions: special kinds of employees

[F1 Voluntary office-holders U.K.

Textual Amendments

F1 S. 299A and cross-heading inserted (6.4.2018) by The Enactment of Extra-Statutory Concessions Order 2018 (S.I. 2018/282), arts. 1, 2(2)

Government U.K.

• A government department

• The Welsh Ministers and the Counsel General to the Welsh Government

• The Scottish Ministers

• The holder of an office in the Scottish Administration which, for the purposes of the Scotland Act 1998, is not a ministerial office (see section 126(8) of that Act)

• A Northern Ireland department]